I've been searching the internet. Most sites say that to make coconut flour from flakes, you have to boil it, cool it, put it through cheesecloth, then dry what is in the cheesecloth. I did find one site that said to just grind the flakes to make flour. Since the majority of sites recommend the boiling, etc - I'm wondering if anyone knows why? I'm tired, I need to come up with a cake in a hurry, so I think I'm going to just try grinding up some flakes. Trying this recipe. Google: Gluten-Free Chocolate Cake with Stevia

There are some cakes made with ground coconut. I think Kent has a jello poke cake with that ingredient. It is not the same as coconut flour. Let us know how your experiment works. You may need to decrease the liquids and/or the eggs.

Grinding the flakes will NOT make coconut flour. It will make coconut powder. Coconut flour is defatted (though, it still has a lot of fat in it). Totally different in how it reacts while using in recipes. I would not suggest trying to make coconut flour until you are more experienced with it.

I made coconut flour by default. I had not realised that is what it was. You need to soak the coconut for an hour at least, preferably in warm water.Then blend it to as fine a consistency as you can.The you need to filter it through a cloth. The liquid is coconut milk and coconut butter. When you put it in the fridge it separates into liquid ( which is the added water) and the cream. Pour away the water and you will get a very fragrant coconut butter.
The former flakes need to go on a baking tray and you need to dry them in the oven to be able to store it. Voila you have coconut flour . I used them straight away so I had no need to dry it.
It´s easy to do and inexpensive. Worth a shot.

Edit : If you just grind the flakes and use them you will get a mushy cake with a macaroon type texture.